英文版的IRAC案例分析(老师整理的希望能帮助理解)

IRAC案例分析方法
首先，I代表问题（Issue），明确需要解答的法律问题是什么。

问
题需要具体指向案例中的疑点或争议点，使得读者能够准确了解要解决的
问题。

接着，R代表规则（Rule），列出适用于该案件的法律规则或原则。

规则要尽可能准确地描述法律要求的标准，可以引用法条、案例或学说的
观点。

在列出规则时，需要将其与案件的特定情况相结合，确保所列规则
与问题相关。

然后，A代表分析（Analysis），针对规则和案件事实，进行有条理
的分析。

分析应基于合乎逻辑的推理和相关法律知识，可以探讨法律规则
的解释、权威解释和判例更改。

分析需要全面细致地考虑事实和规则之间
的关联，探讨各种可能的结果和观点，并评估其合理性和合法性。

最后，C代表结论（Conclusion），对问题给出明确的答案。

结论应
简明扼要地回答问题，并指明所依据的事实和法律规则。

结论应与分析紧
密关联，体现对问题的透彻理解和深入思考。

总之，IRAC案例分析方法通过有序地呈现问题、规则、分析和结论，帮助读者了解并解决复杂的法律问题。

通过运用IRAC法，你能够更清晰、系统地呈现法律思考和判断的过程，对案件进行更全面、深入的分析。

这
种方法的应用于法律学习和实践中，能够帮助你组织和表达你的观点，以
及更好地理解和运用法律知识。

irac案例分析法IRAC案例分析法。

IRAC案例分析法是法律学习和法律实务中常用的一种分析方法。

IRAC是Issue（问题）、Rule（规则）、Application（应用）、Conclusion（结论）四个单词的首字母缩写，表示了这种分析法的基本步骤。

下面将详细介绍IRAC案例分析法的具体步骤和应用。

首先，我们来看一下IRAC案例分析法的第一步，即问题（Issue）。

在使用IRAC分析法时，首先需要确定案例中的问题是什么，这个问题通常是一个法律问题，需要通过法律规则来解决。

在确定问题的同时，还需要明确问题的背景和相关的事实情况，以便更好地进行后续的分析。

接下来是IRAC案例分析法的第二步，即规则（Rule）。

在这一步中，需要找到适用于解决问题的法律规则或法律原则。

这些规则可以来自法律条文、先例法或者学术观点等，需要根据具体的案例情况来确定适用的规则，并对其进行详细的阐述和解释。

然后是IRAC案例分析法的第三步，即应用（Application）。

在这一步中，需要将找到的法律规则应用到具体的案例情况中，分析法律规则是如何适用于案例中的事实情况的。

需要对案例中的事实进行详细的分析和对比，找出与法律规则相关的事实，并进行适用规则的论证和推理。

最后是IRAC案例分析法的第四步，即结论（Conclusion）。

在这一步中，需要得出针对案例问题的结论，即根据前面的分析得出对问题的答案，并对结论进行简要的总结和概括。

在得出结论的同时，还可以对案例中可能存在的争议或者其他相关问题进行讨论和展望。

总之，IRAC案例分析法是一种非常实用的法律分析方法，通过对案例问题的逐步分析，可以帮助人们更好地理解和运用法律规则，对案例进行深入的分析和讨论，从而提高法律专业人士的分析和解决问题的能力。

希望通过本文的介绍，读者能够更好地掌握IRAC案例分析法的基本步骤和应用技巧，从而在法律学习和实务中更好地运用这一分析方法。

IRAC案例分析方法IRAC是一种用于法律案例分析的常见方法，它代表问题（Issue）、规则（Rule）、分析（Analysis）和结论（Conclusion）。

问题（Issue）：首先要确定案例中涉及的法律问题是什么。

这可以通过仔细阅读案例并注意到案例当事人之间的争议点来确定。

问题通常以问句的形式出现，例如“在本案中，是否违反了XX法律？”或者“在本案中，是否构成了XX犯罪行为？”。

结论（Conclusion）：最后，你需要通过对规则和分析的考虑得出结论。

结论部分应该清晰地回答问题，并根据你的分析提供一个明确的答案。

如果你认事实与适用的法律规则相符，你应该得出一个肯定的结论。

如果事实与适用的法律规则不符，你应该得出一个否定的结论。

下面是一个示例：问题（Issue）：在本案中，是否违反了合同法？规则（Rule）：根据合同法第X条，合同双方应当遵守合同条款，并且应尽力履行其义务。

分析（Analysis）：根据案例中的事实，当事人A和当事人B签订了一份购买协议。

根据购买协议，当事人A同意购买当事人B的房屋，并付款。

然而，在交付日期之前，当事人A通知当事人B，他不打算履行协议。

根据合同法的规定，当事人A的行为违反了合同法，因为他没有履行购买协议中的义务。

结论（Conclusion）：在本案中，当事人A违反了合同法，因为他没有履行购买协议中的义务。

因此，当事人B有权寻求违约损害赔偿或其他合同救济。

通过使用IRAC方法，你可以更系统地分析法律案例，并提供一个清晰的、有逻辑的解释和结论。

这种方法有助于使你的分析更加准确和一致，并帮助你在法律论证中生成有力的逻辑。

第1篇一、背景苹果公司（Apple Inc.）是一家总部位于美国的跨国科技公司，以生产iPhone、iPad、Mac等电子产品而闻名于世。

自成立以来，苹果公司凭借其创新技术和强大的品牌影响力，在全球市场上取得了巨大的成功。

然而，随着其业务的不断扩张，苹果公司也面临着越来越多的法律挑战。

本案例将分析苹果公司在欧洲市场所面临的一项重大法律挑战——欧盟反垄断调查。

二、案件概述2016年，欧盟委员会（European Commission）对苹果公司展开了一项反垄断调查。

调查的起因是苹果公司在爱尔兰的子公司——苹果欧洲控股公司（Apple Sales International）被指控利用爱尔兰的税收优惠政策，规避了巨额税款。

具体来说，苹果公司在爱尔兰设立了一个名为“Double Irish”的税收安排，通过将利润转移至爱尔兰，从而享受低税率，并规避了其在其他国家的税收责任。

欧盟委员会认为，苹果公司的这一行为违反了欧盟反垄断法规，即欧盟第101条，该条款禁止企业通过协议、决定或其他共同行为限制市场竞争。

欧盟委员会的调查结果显示，苹果公司在爱尔兰的税收安排导致其少缴纳了至少130亿欧元的税款，这对其他在爱尔兰经营的跨国公司构成了不公平的竞争优势。

三、案件焦点本案的焦点主要集中在以下几个方面：1. 税收优惠的合法性：苹果公司是否利用爱尔兰的税收优惠政策规避税款，以及这种做法是否符合欧盟反垄断法规。

2. 税收安排的目的：苹果公司设立“Double Irish”税收安排的目的是否是为了规避税款，还是为了实现其商业战略。

3. 市场竞争的影响：苹果公司的税收安排是否对欧盟市场上的其他企业造成了不公平的竞争优势。

四、案件分析1. 税收优惠的合法性欧盟委员会认为，苹果公司在爱尔兰的税收安排违反了欧盟反垄断法规。

首先，这种安排允许苹果公司将利润转移至爱尔兰，享受低税率，从而减少了其在其他国家的税收负担。

其次，这种安排可能对其他在爱尔兰经营的跨国公司造成了不公平的竞争优势，因为它们需要支付更高的税率。

WUHAN UNIVERSITY SCHOOL OF LAW INTERNATIONAL INTELLECTUAL PROPERTY LAW: OVERVIEW AND CURRENT ISSUESLectured by Professor Sam RicketsonMelbourne University Law SchoolTAKE HOME EXAMINATION – SEMESTER 1, 2012Major: International Economic LawName: LinYaoNumber: 2011201060201Date: 2012.11.23IntroductionDuring the period of November 2012, I took“International Intellectual Property Law: Overview and Current Issues”as an important foreign elective course. The course is structured around overviews and frontier problems on IP rights. Based on those classic convention systems research and class discussions about current issues, I lifted knowledge and sharpened my linguistic skills. In Strict Accordance with the requirements and schedule, I’ve completed the task through my own efforts as a study feedback.Thanks for Professor Sam Ricketson and Professor NieJianqiang worked on imparting knowledge and let me enjoy the wonderful journey of International Intellectual Property Law. Look forward to your suggestion and correction.ALL MY ANSWERS ARE AS BELOW:PART AQuestion One – 40%Dear Justine:You have asked me for advice on Draft Tempuran Intellectual Property Code. Thank you for trusting me, and I will try to give some suggestions. All the suggestions are under TRIPs Agreement, the Berne Convention for the Protection of Literary and Artistic Works, the Paris Convention for the Protection of Industrial Property, and the WIPO Copyright Treaty, which will be inherit by Tempuran.(a)A.Copyright(1)The draft Code defines “the author is a citizen of Tempura or has beenhabitually resident in Tempura for a period of no less than 5 years” .But asBerne Convention provides: “Authors who are not nationals of one of thecountries of the Union but who have their habitual residence in one ofthem shall, for the purposes of this Convention, be assimilated to nationalsof that country.”That means the time standard of “5 years” should not beset.(2)The provider “only the work is first published in Tempuran or in countriesthat give equivalent protection to the works of Tempuran authors shouldbe protected”and even the further condition for protection go against tonational treatment.(3)About the duration of protection, the convention provider the term shall bethe life of the author and fifty years after his death and give permanentprotection for right of personality. “100 years after the first publication”and ”will prejudice the author’s right, personality right should not belimited in author’s lifetime.B.DesignsInitial registration, and each renewal of registration, of a trademark shallbe for a term of no less than seven years.C.Trademarks(1)According to the TRIPs Agreement, of registration, trademark means thatsigns be visually perceptible. Therefore, cautious attitude should be hold to“smell” can be a kind of trademark.(2)“Through evidence of extensive market use that has already occurred atthe time of application”may be a suitable condition for well-knowntrademark application, but too strict with common trademark.D.Patents for inventions(1)About the problem of foreign priority. The periods of priority shall betwelve months for patents and novelty won’t lose despite of application orpublishing in other Union members.(2)Patents can be taken advantage to meet fair use for the education necessary,not limited in colleges or higher educational establishments.(3)The patents right holder shall be paid adequate remuneration in thecircumstances of each case, taking into account the economic value of theauthorization under compulsory license, also the patentee who has itsprincipal headquarters outside of Tempura.Application of CodeThe Code should be retroactive,ambit of industrial property rights protection may expand to expand to the works come into existence before or after the commencement date of the Code.(b)(1)Traditional ideas that, every country insists on the territorial character ofintellectual property right in establishing the rules of application of law.The strict Region principle decides domestic law has no extraterritorialeffect in principle. But Tempura is a highly industrialized country with alarge services sector, that means abandon extraterritorial jurisdiction isadverse for IP rights protection as an technology exporting country.(2)Subject matter jurisdiction contributes to the establishment of independentand unified legal system. Extraterritorial subject matter jurisdiction mainlyaims at damage to the interests of overseas citizens. So for a sovereignstate, it is a perfect way to demonstrate the state sovereignty. AlthoughSalesia have a complete legal system, to Tempuran, it is necessary toachieve judicature to enhance independence and development.(3)The ownership and contents of an intellectual property right shall be governed by laws of the place where protection is claimed.PART BQuestion Two – 30%The rapid development of the Internet to the network environment of Intellectual, Property protection has brought unprecedented impact. Cyberspace is a global, interactive and non-jurisdiction of the central features of the network so that the world can not rely solely on a dispute to solve the country, it needs international cooperation and coordination.Internet intellectual property is the derivative combing internet technology with intellectual property. Compared with traditional intellectual property, the striking characteristics of internet intellectual property lie in the existence of intellectual property and the environment based on computer network. It therefore has the rules of itself in features of infringement and ways of infringement. At present, owing to the frequent infringement events, drastically increasing infringement cases, diversified ways of infringement, difficult investigating infringement responsibilities and imperfect convention systems in internet intellectual property, some measures should be taken to strengthen internet intellectual property protection by improving international treaty-making, perfecting internet intellectual property protect organism, improving people' s awareness of the law of internet intellectual property protection. For example, at present the Internet domain name plays the role of equivalent of trademark, but still has not obtained the legal status similar to trademark. Malicious registering action has already caused problems, and the solution seems to be giving the legal protection as trademark. However, the sets of conventions forming in the 19th century are difficult to completely adapt to the social reality of the 21st century. The provisions of the present convention is adapted to the industrial economic condition, but in the era of knowledge economy, the range and speed of information dissemination is far from traditional environment, technique update cycle becomes shorter, eliminated frequently, intellectual property intangible loss also increases greatly. Therefore, further update for the current international treaties is necessary. Ofcourse, the renewal of the intellectual property legal system will not shake the purpose of intellectual property rights and basic function, on the contrary, it is to promote intellectual property system play a better role the inevitable trend.Question Three – 30%Historically, in the international legal system, independent, parallel, and yet there are significant contrasts between the evolution of Intellectual Property laws and international human rights law. However, Since the 1990s, western scholars began to pay attention to the complicated relationship between them. This academic research phenomenon relates to Agreement on Trade-Related Aspects of Intellectual Property Rights (The TRIPS agreement) formulation and implementation.According to Universal Declaration of Human Rights (hereafter referred to as UDHR) and International Covenant on Economic, Social and Cultural Rights, (hereafter referred to as ICESCR), Everyone has the right freely to participate in the cultural life of the community, to enjoy the arts and to share in scientific advancement and its benefits. But as the development of digital age, collision between intellectual property protection and human rights has been rising. The provisions of TRIPs agreement pose an obstacle to realization of these basic human rights. The adverse impacts mainly include: obstruct technology assignment to developing countries; new varieties of plants and genetically modified organisms patents influence adequate food need; medicine patents impact on enjoying good health, etc.However, the IGOs and UN senior officials always keep cautious attitude toward using “conflict” to describe this relationship. They use the word “tension” instead. Actually, I think intellectual property is not totally on opposite side to human rights, but the tool for human rights realization. Intellectual property is used to achieve the purpose as following: encourage invention and creation, encourage innovative production spread, encourage development of culture characteristics. Integrity of scientific, literary and artistic works will provide better social services, even create good conditions for realizing human rights.Indeed,strained relations between human rights and IP rights can not be ignored. There are views that the conflict can be solved by the legislative way.According to article 7 of TRIPs, the interests balance spirit reflects each part of human rights are indivisible, this is policy space for WTO members to protect IP rights and ensure social public interests at the same time.WIPO also think, exceptions and restrictive covenants in the article are enough to help ease the tension relationship.Developing countries can also make use of the flexibility and exception clause (such as compulsory license, patent exceptions, etc.) in TRIPS agreement clause to solve drugs available problems, to fulfil food demand, and to protect other public interests.。

IRAC案例分析方法IRAC（Issue, Rule, Analysis, Conclusion）是一种案例分析方法，常用于法律学习和法律实践中。

本文将详细介绍IRAC案例分析方法，并以一个简单的案例为例进行分析。

首先需要了解IRAC的四个组成部分：1. Issue（问题）：明确案例中涉及的法律问题，并将问题具体化。

问题应具备以下两个特点：在案例事实和法律原则下产生分歧，以及可以用法律原则加以解决。

2. Rule（规则）：列出涉及到的法律规则、法条或者先例，这些规则将用于解决问题。

规则需要确保与案例事实相关，且有助于解释和解决案例中的法律争议。

3. Analysis（分析）：根据事实和规则，分析每一条规则在案例中的适用性和影响。

在对规则适用性的分析中，需要关注规则的含义、前提条件以及异常情况；在规则的影响分析中，应该强调规则的适用范围、解释、权衡和争议。

4. Conclusion（结论）：总结你的法律分析，回答问题。

结论应该清晰、准确，并基于你的分析和对规则的适用性的评判。

下面是一个简单的案例和使用IRAC方法进行分析的例子：案例：小明在市中心的商场里买到一部损坏的笔记本电脑。

商场拒绝退还小明的购机款。

小明决定提起诉讼以追回购机款。

问题：小明是否有权要求商场退还购机款？规则：根据《消费者权益保护法》，商场应当提供商品的质量保证，否则消费者有权要求退还购机款。

分析：根据事实，小明在商场购买笔记本电脑，而商场拒绝退还购机款。

根据规则，商场有义务提供商品的质量保证。

在这种情况下，商场未履行其法定义务，以致小明购买到了损坏的商品。

因此，小明有权要求商场退还购机款。

结论：小明有权要求商场退还购机款。

通过以上案例分析，我们可以看到IRAC方法的主要步骤。

这种方法帮助律师和法律学生系统地思考和分析法律问题，使他们在解决问题时能够更加有条理和准确。

当然，在实际运用中，可能还需要更多的分析和论证来完善案例分析。

⏹Facts: B offered to sell his car to A for $500. A said he would buyit but he needed time to raise the money. B said he would wait until Sunday to allow him to find the money. However, on Friday C offered B $600 for the car and B accepted C’s offer and so ld it to him. B tried to ring A to tell him the car had already been sold so he could not buy it. A’s sister answered the phone and took the message, but forgot to tell A. On Sunday A arrived at B’s flat with the money.⏹Issue: Question: Is there a binding contract between B and A?⏹Rule:⏹This question is about offer and acceptance. An offer can beaccepted until it is revoked, but a promise to keep an offer open untila certain date is not binding unless it is supported by consideration.⏹It can be revoked at any time before acceptance, but revocation isnot effective until it is communicated to the offeree.⏹In order to be effective an acceptance must be firm andcommunicated.⏹Application/Analysis ：In this case there is an offer by B to sell A hiscar for $500. When A says he will buy if it he can raise the money, this is not an acceptance, because it is conditional –not firm. B promises to keep the offer open until Sunday, but he is not bound by this promise as it is gratuitous. B is therefore entitled to revoke the offer on Friday, but the revocation is not effective until it iscommunicated to A. A’s sister failed to pass on the message because she forgot and therefore A did not receive notice of the revocation.So when he turned up at B’s flat with the money, he was accepting the offer.Conclusion: Therefore, there is a binding contract between B andA .。

irac案例分析法IRAC案例分析法。

IRAC案例分析法是一种常用的法律分析方法，它通过分析案例中的事实、问题、法律规则和结论，帮助人们更好地理解和应用法律知识。

IRAC分别代表了Issue（问题）、Rule（规则）、Application（应用）和Conclusion（结论），下面将详细介绍这一分析方法的具体步骤和应用技巧。

首先，IRAC分析法的第一步是识别问题（Issue）。

在进行案例分析时，我们需要准确地找出案件中涉及的法律问题，明确问题的核心内容。

这一步需要对案件进行仔细的阅读和理解，确保对问题的把握准确清晰。

接下来是规则（Rule）的阐述。

在这一步中，我们需要引用相关的法律规则和法规，对涉及问题的法律条文进行解释和说明。

这一步需要对法律条文有深入的理解和掌握，确保对法律规则的适用有充分的把握。

然后是应用（Application）法律规则的具体应用。

在这一步中，我们需要将案件中的事实与相关的法律规则相结合，进行具体的分析和论证。

这一步需要对案件中的事实有全面的了解和把握，确保对法律规则的正确适用。

最后是得出结论（Conclusion）。

在这一步中，我们需要根据前面的分析和论证，得出对问题的结论和解决方案。

这一步需要对前面的分析有逻辑的延伸和推理，确保结论的合理性和可靠性。

总的来说，IRAC案例分析法是一种系统和严谨的法律分析方法，它能够帮助人们更好地理解和应用法律知识，对于法律实务工作和法律学习都具有重要的指导意义。

通过对案例的详细分析和论证，我们可以更好地理解案件的核心问题，掌握相关的法律规则，提高法律分析和解决问题的能力。

因此，掌握和运用IRAC案例分析法对于提高法律素养和专业能力具有重要的意义。

在实际应用中，我们需要注意以下几点，首先，对案件的事实和问题要有准确的把握和理解，确保问题的准确定位；其次，对法律规则的理解和适用要准确全面，确保分析的严谨性和可靠性；最后，对结论的得出要有逻辑的推理和论证，确保结论的合理性和说服力。

第1篇一、引言随着全球化进程的不断加快，跨国并购已成为企业拓展国际市场、实现资源优化配置的重要手段。

然而，跨国并购过程中涉及的法律问题复杂多样，尤其是法律英语的应用对律师和当事人的法律风险防控至关重要。

本文以美国某公司跨国并购案为例，运用法律英语对案件进行分析，旨在探讨跨国并购中的法律风险及应对策略。

二、案件背景某美国公司（以下简称“美国公司”）拟收购我国一家知名企业（以下简称“我国企业”），双方经过多次谈判，最终达成一致意见。

但在签订正式并购协议前，双方就法律适用、知识产权、税务、劳动法等事项产生分歧，导致并购协议未能签署。

随后，双方在美国某法院提起诉讼，要求法院判定并购协议有效并强制执行。

三、案件分析1. 法律适用（1）法律英语表达本案中，双方在法律适用问题上存在争议。

美国公司主张适用美国法律，而我国企业则认为应适用我国法律。

在法律英语表达中，双方分别使用了以下语句：美国公司：“This transa ction is governed by the laws of the United States.”我国企业：“This transaction shall be governed by the laws of thePeople's Republic of China.”（2）法律适用分析根据国际私法原理，跨国并购案件的法律适用应遵循最密切联系原则。

本案中，美国公司主张适用美国法律，主要基于以下两点：① 美国公司作为并购方，其总部位于美国，公司治理结构、财务制度等方面均符合美国法律要求。

②美国公司认为，我国企业的主要业务市场在美国，因此并购协议的履行与美国法律具有更密切的联系。

我国企业则认为，我国法律在以下方面对并购协议的履行具有更强的关联性：① 我国企业注册地在我国，公司运营、资产状况等方面均符合我国法律要求。

② 我国企业在并购过程中，已按照我国法律要求进行资产评估、信息披露等程序。

I R A C案例分析方法精编W O R D版IBM system office room 【A0816H-A0912AAAHH-GX8Q8-GNTHHJ8】The Sections of an IRAC[edit] IssueThe IRAC starts with a statement of the issue or question at hand. In the issue section of an IRAC it is important to state exactly what the question of law is.[edit] RulesThe rules section of an IRAC follows the statement of the issue at hand. The rule section of an IRAC is the statement of the rules pertinent in deciding the issue stated. Rules in a common law jurisdiction derive from court case precedent and statute. The information included in the rules section depends heavily on the specificity of the question at hand. If the question states a specific jurisdiction then it is proper to include rules specific to that jurisdiction. Another distinction often made in the rule section is a clear delineation of rules that are in holding and rules that are obiter dicta. This helps make a correct legal analysis of the issue at hand. The rules section needs to be a legal summary of all the rules used in the analysis and is often written in a manner which paraphrases or otherwise analytically condenses information into applicable rules.[edit] Application/AnalysisThe application / analysis section of an IRAC applies the rules developed in the rules section to the specific facts of the issue at hand. This sectionuses only the rules stated in the rules section of the IRAC and usuallyutilizes all the rules stated including exceptions as is required by the analysis. It is important in this section to apply the rules to the facts of the case and explain or argue why a particular rule applies or does not apply in the case presented. The application/analysis section is the most important section of an IRAC because it develops the answer to the issue at hand. [edit] ConclusionThe conclusion section of an IRAC directly answers the question presented in the issue section of the IRAC. It is important for the methodology of the IRAC that the conclusion section of the IRAC not introduce any new rules or analysis. This section restates the issue and provides the final answer. [edit] CriticismIRAC has many proponents and opponents. The main arguments of the proponents of the IRAC methodology say it reduces legal reasoning to the application of a formula that helps organize the legal analysis. Since an organized legal analysis is easier to follow and reduces errors in reasoning, therefore, the proponents argue that the IRAC is a very useful tool. The opponents of the IRAC fall into two categories.The first category are those who object to using an IRAC because of its strict and unwieldy format. Most of these critics offer an alternative version of the IRAC such as MIRAT, IDAR, CREAC, TREACC, CRuPAC, ISAAC and ILAC. Each new iteration is supposed to cure the defects of the IRAC and offer more or lessfreedom depending upon the format. A very good example of such an alternative format is the CREAC which is said to offer more clarity and congruity. They argue this based upon the repetition of the conclusion in the beginning and the end which is said to leave no doubt as to the final answer and offer congruity to the overall reasoning. It also has an explanation of the rules section which helps delineate rules into stating the rules and explaining the rules for further clarity.The second category of critics of the IRAC say that it tends to lead to overwriting, and oversimplifying the complexity of proper legal analysis. This group believes that a good legal analysis consists of a thoughtful, careful, well researched essay that is written in a format most amiable to the writer. The importance of an open format amiable to the writer is supposed to let the legal reasoners concentrate on expressing their argument to the best of their abilities instead of concentrating on adhering to a strict format that reduces this focus.[edit] An Example IRACA generic IRAC on a law school exam would consist of an answer to a question. The following example demonstrates a generic IRAC as an answer to a question. Person A walks into a grocery store and picks up a loaf of bread. He then stuffs the bread beneath his jacket. A security attendant sees him and follows him to the cash register. Person A passes through without stopping to pay for anything. The security attendant stops him at the gate. He detains person Awhile he interrogates him. Person A is unresponsive and uncooperative and in fact downright hostile to the charges being leveled at him by the security attendant. Person A is held for a period of two hours at the end of which it is found that he had actually put the loaf of bread back and was not stealing. Person A sues the grocery store for false imprisonment. Would person A prevail in court?。

irac案例分析法案例分析法是一种常见的研究方法，可以用来深入了解和解释具有特定问题的情况。

这种研究方法可应用于政治、社会学、媒体学、心理学等不同领域。

案例分析法的背景大多都是围绕某一个具体的主题展开，并且以某种方式对抗归结为一个问题或者变量。

一个典型的案例分析会对一个案例进行全面的考察，以深入研究其本质原因和结果。

就具体而言，Jacques Chirac是一位政治家，在法国历史上留下了不可磨灭的印记。

他曾经在1995年青年领导人会议上做过演讲，演讲的主要内容是对政治家的角色作出发问：“为什么政治家要公众来信任？” 因此，对Chirac这一具体案例进行案例分析法，可以让我们更好地理解政治家的观点和思想，以及他们面对全球挑战的眼光。

以下是Jacques Chirac案例分析法的主要研究方法和内容：一、政治家决策的分析。

Jacques Chirac认为，公众对政治家信任的主要原因在于他们有能力做出全球性的决定和改善国家局势。

以Chirac在法国生态过度污染严重的情况下，采取“绿色税”政策为例，他充分利用政治手段来处理问题，全面考量了环境保护、经济社会等多方面因素，为法国人民及全球环境带来了积极影响。

二、政治家态度的研究。

Jacques Chirac强调，政治家要对公众具有诚实和清晰的态度，而不是无事而闲，发出空洞的承诺。

他认为“政治家必须敞开大门，接受公众建议”，通过倾听公众声音，更了解民众，能够在解决问题时把公众利益放到重要的位置，才能更好的当好一名政治家。

三、以民众利益为中心的思考。

Jacques Chirac为了保证政治家未来的行为会符合民意，认为政治家应当能够真正尊重大众的意见和期望，通过向他们提出明确的要求来确保日常管理是基于负责任和公平的原则，以及充分满足群体利益为重点。

总而言之，Jacques Chirac案例分析法发挥了重要作用，围绕政治家如何建立公众信任，对政治家决策分析、政治家态度研究以及以民众利益为重点的思考，提供了全面思考的框架，给其他领域提出了挑战，为探究全球变化提供更完善的框架。

The Sections of an IRAC[edit] IssueThe IRAC starts with a statement of the issue or question at hand. In the issue section of an IRAC it is important to state exactly what the question of law is.[edit] RulesThe rules section of an IRAC follows the statement of the issue at hand. The rule section of an IRAC is the statement of the rules pertinent in deciding the issue stated. Rules in a common law jurisdiction derive from court case precedent and statute. The information included in the rules section depends heavily on the specificity of the question at hand. If the question states a specific jurisdiction then it is proper to include rules specific to that jurisdiction. Another distinction often made in the rule section is a clear delineation of rules that are in holding and rules that are obiter dicta. This helps make a correct legal analysis of the issue at hand. The rules section needs to be a legal summary of all the rules used in the analysis and is often written in a manner which paraphrases or otherwise analytically condenses information into applicable rules.[edit] Application/AnalysisThe application / analysis section of an IRAC applies the rules developed in the rules section to the specific facts of the issue at hand. This section uses only the rules stated in the rules section of the IRAC and usually utilizes all the rules stated including exceptions as is required by the analysis. It is important in this section to apply the rules to the facts of the case and explain or argue why a particular rule applies or does not apply in the case presented. The application/analysis section is the most important section of an IRAC because it develops the answer to the issue at hand.[edit] ConclusionThe conclusion section of an IRAC directly answers the question presented in the issue section of the IRAC. It is important for the methodology ofthe IRAC that the conclusion section of the IRAC not introduce any new rules or analysis. This section restates the issue and provides the final answer.[edit] CriticismIRAC has many proponents and opponents. The main arguments of the proponents of the IRAC methodology say it reduces legal reasoning to the application of a formula that helps organize the legal analysis. Since an organized legal analysis is easier to follow and reduces errors in reasoning, therefore, the proponents argue that the IRAC is a very useful tool. The opponents of the IRAC fall into two categories.The first category are those who object to using an IRAC because of its strict and unwieldy format. Most of these critics offer an alternative version of the IRAC such as MIRAT, IDAR, CREAC, TREACC, CRuPAC, ISAAC and ILAC. Each new iteration is supposed to cure the defects of the IRAC and offer more or less freedom depending upon the format. A very good example of such an alternative format is the CREAC which is said to offer more clarity and congruity. They argue this based upon the repetition of the conclusion in the beginning and the end which is said to leave no doubt as to the final answer and offer congruity to the overall reasoning. It also has an explanation of the rules section which helps delineate rules into stating the rules and explaining the rules for further clarity.The second category of critics of the IRAC say that it tends to lead to overwriting, and oversimplifying the complexity of proper legal analysis. This group believes that a good legal analysis consists of a thoughtful, careful, well researched essay that is written in a format most amiable to the writer. The importance of an open format amiable to the writer is supposed to let the legal reasoners concentrate on expressing their argument to the best of their abilities instead of concentrating on adhering to a strict format that reduces this focus.[edit] An Example IRACA generic IRAC on a law school exam would consist of an answer to a question. The following example demonstrates a generic IRAC as an answer to a question.Person A walks into a grocery store and picks up a loaf of bread. He then stuffs the bread beneath his jacket. A security attendant sees him and follows him to the cash register. Person A passes through without stoppingto pay for anything. The security attendant stops him at the gate. He detains person A while he interrogates him. Person A is unresponsive and uncooperative and in fact downright hostile to the charges being leveled at him by the security attendant. Person A is held for a period of two hours at the end of which it is found that he had actually put the loaf of bread back and was not stealing. Person A sues the grocery store for false imprisonment. Would person A prevail in court?detaining individuals. Exceptions are made in the case where a person of authority has to conduct an investigation with just cause and courts usually grant a reasonable amount of time in detention for this purpose. Here the reasonable amount of time a person can be kept in detention is directly related to the circumstances under which the detention takes place.Application/AnalysisPerson A was conducting his activity in a crowded place that happened to be a grocery store. He was further detained by a security attendant. The security attendant had seen him pick up a loaf of bread and walk past the cash register without paying. The security attendant detained him until he discovered that no theft had taken place. Person A was subsequently released upon this determination of fact.A court looking at these facts would try to apply the two elements of false imprisonment. The first element of false imprisonment is just cause. The first factor of just cause is reasonable suspicion. The security attendant saw person A pick up a loaf of bread and stuff it beneath his jacket. This is an uncommon action as most grocery shop customers usually do not hide produce under their personal belongings. The security attendant, therefore, has reasonable suspicion because a reasonable person in his place would have also considered this action to be suspicious. Person A further walks by the cash register without paying. The security attendant has already seen person A hiding the bread under his jacket and honestly believes that person A is still in possession of the loaf of bread. A reasonable person in the security attendant's stead would arguably act to stop person A. Thus, this seems to satisfy the first factor of the element of just cause, reasonable suspicion.The second factor of the element of just cause is the environment. The activity takes place in a grocery store. A grocery store is usually a place where shoplifters and other thieves operate regularly. This reduces the burden of just cause placed on the person performing the detention. The security attendant has to be unusually vigilant and suspicious of a person's motive because of his location. This then seems to satisfy the second factor of the element of just cause,【下载本文档，可以自由复制内容或自由编辑修改内容，更多精彩文章，期待你的好评和关注，我将一如既往为您服务】.。

irac案例分析法IRAC案例分析法是一种常用的法律分析方法，用于解决具体的法律问题。

IRAC代表了“问题（Issue）、法律（Rule）、分析（Analysis）和结论（Conclusion）”这四个关键步骤。

下面将以一个虚构的案例为例，详细介绍IRAC案例分析法。

问题：本案的问题是是否应该判定被告人无罪。

法律：根据我国刑法第一百三十六条第一款规定，具备累犯情节的行为人，处三年以上十年以下有期徒刑，并处罚金；情节严重的，处十年以上有期徒刑或者无期徒刑，并处罚金或者没收财产。

根据本案的事实，被告人在两年前曾经犯有同样的罪行，因此可以认定被告人具有累犯情节。

分析：首先，需要对本案的事实进行梳理和分析。

根据案件材料，被告人A在两年前曾经因犯有类似的罪行被判刑并服刑。

而在本案中，被告人A被控再次犯有同样的罪行。

根据刑法规定，累犯罪行的量刑会更为严厉，甚至可能面临无期徒刑的刑罚。

其次，需要对相关的法律条款进行解读和分析。

根据我国刑法第一百三十六条第一款的规定，具备累犯情节的行为人可以处三年以上十年以下有期徒刑，并处罚金。

而本案的事实符合了累犯情节的定义，因此被告人A可能会被判处较重的刑罚。

最后，需要对本案的结论进行推理和表述。

根据上述的分析，我们可以得出结论：被告人A具备累犯情节，根据我国刑法的相关规定，他可能会被判处较重的刑罚。

但是根据我国刑法的原则，法律是有例外情况的，被告人A在通过适用法律最高处罚会对其人生造成较大影响的情况下，法律并不是一成不变的，同时根据我国法律的原则也是法律的最重要的根本核心：公平公正。

人人平等。

结论：综上所述，根据我国刑法第一百三十六条第一款的规定，被告人A可能会被判处较重的刑罚。

但考虑到被告人A到底甘背了多大的风险是当前告人需要面临的情况。

由于案情复杂，我们建议针对具体情况进行进一步调查，并由法庭来决定被告人A应该受到什么样的刑罚。

跨文化交际英语案例分析万能模板引言跨文化交际是指不同文化背景下的人们进行交流和互动的过程。

在全球化的背景下，跨文化交际成为了一个重要的话题。

而英语作为全球通用语言，跨文化交际英语的学习和应用也变得越来越重要。

本文将以案例分析的方式，介绍一个跨文化交际英语案例分析万能模板，以帮助读者更好地理解和应用跨文化交际英语知识。

案例背景在全球化的进程中，企业间的国际合作和交流越来越频繁。

然而，由于文化差异的存在，跨国企业在进行合作时，往往会遇到跨文化交际的困扰。

本案例将以一个跨国企业的合作案例为例，分析其中出现的跨文化交际问题，并提供解决方案。

案例分析案例描述某跨国公司A与国内企业B达成了一项合作协议，双方将共同开发新产品。

公司A来自美国，公司B来自中国，双方员工需要进行频繁的沟通和协调工作。

然而，在合作开始的初期，双方员工之间出现了一些交际障碍，导致工作效率低下。

分析问题1.语言障碍：双方员工的母语不同，使用英语进行交流时存在一定的困难。

2.文化差异：美国和中国的商务文化存在一定的差异，双方的沟通方式和合作习惯也不尽相同。

3.沟通风格：美国员工通常采用直接、直接的沟通方式，而中国员工更喜欢间接、委婉的方式，这导致了沟通上的不顺畅。

解决方案针对以上问题，可以采取以下解决方案：1.语言培训：公司A可以为公司B的员工提供英语培训课程，帮助他们提高英语水平，增强英语交流能力。

2.文化研究：双方员工可以学习对方国家的商务文化知识，了解彼此的沟通方式和合作习惯，从而增进彼此的了解和信任。

3.沟通训练：利用角色扮演等方式，让双方员工互相模拟对方的沟通风格，以增强彼此的沟通技巧和适应能力。

结论跨文化交际英语在全球化时代具有重要的意义。

通过学习和应用跨文化交际英语知识，可以帮助我们更好地处理在跨文化交际中所遇到的各种问题。

本文介绍了一个跨文化交际英语案例分析万能模板，希望可以为读者提供一种思路和方法，以便更好地应对跨文化交际中的挑战。

财务管理案例分析英文版The decision-maker must make a recommendation on a large expansion project. Discounted cash flow analysis is required.In late May, 1995, Danielle Knowles, vice-president of operations for Laurentian Bakeries Inc., was preparing a capital expenditure proposal to expand the company’s frozen pizza plant in Winnipeg Manitoba. If the opportunity to expand into the U.S. frozen pizza market was taken, the company would need extra capacity. A detailed analysis, including a net present value calculation, was required by the company’s Capital Allocation Policy for all capital expenditures in order to ensure that projects were both profitable and consistent with corporate strategies.COMPANY BACKGROUHDEstablished in 1984, Laurentian Bakeries Inc. (Laurentian) manufactured a variety of frozen baked food products at plants in Winnipeg (pizzas), Toronto (cakes) and Montreal (pies). While each plant operated as a profit center, they shared a common sales force located at the company’ head office in Montreal. Although the Toronto plant was responsible for over 40% of corporate revenues in fiscal 1994, and the other plants was accounted for about 30% each, all three divisions contributed equally to profits. The company enjoyed strong competitive positions in all three markets and it was the low cost producer in the pizza market. Income Statements and Balance Sheets for the 1993 to 1995 fiscal years are in Exhibits 1 and 2, respectively.Laurentian sold most of its products to large grocery chains, and in fact, supplying several Canadian chains with private label brand pizzas generated much of the sales growth. Other sales were made to institutional food services.The company’s success was, in part, the product of its management’s philosophies. The cornerstone of Laurentian’s operations was its including a commitment to a business strategy promoting continuous improvement; for example all employees were empowered to think about and make suggestions for ways of reducing waste. As Danielle Knowles saw it: 〝Continuous improvement is a way of life at Lauremtian.〞Also, the company was known for its above –average consideration for the human resource and environmental impact of its business decisions. These philosophies drove all policy-making, including those policies governing capital allocation. Danielle KnowlesDanielle Knowles’s career, which spanned 13 years in the food industry, had included p ositions in other functional areas such as marketing and finance. She had received an undergraduate degree in mechanical engineering from Queen’s University in Kingston, Ontario, and a master of business administration from the Western Business School.THE PIZZA INDUSTRYMajor segments in the pizza market were frozen pizza, deli-fresh chilled pizza, restaurant pizza and take-out pizza. Of these four, restaurant and take-out were the largest. While these segmentsconsisted of thousands of small-owned establishments, a few large North American chains, which included Domino’s, Pizza Hut and Little Caesar’s, dominated.Although 12 firms manufactured frozen pizzas in Canada, the five largest firms, including Laurentian, accounted for 95% of production. McCain Foods was the market leader with 44% market share, while Laurentian had 21%. Per capita consumption of frozen products in Canada was one-third of the level in U.S. where retail prices were lower.ECONOMIC CONDITIONSThe North American economy had enjoyed strong growth since 1993, after having suffered a severe recession for the two previous years. Interest rates bottomed-out in mid-1994, after which the U.S. Federal Reserve slowly increased rates until early 1995 in an attempt to fight inflationary pressures. Nevertheless, North American inflation was expected to average 3% to 5%annually for the foreseeable future. The Bank of Canada followed the U.S. Federal Reserve’s lead and increased interest rates, in part to protect the Canadian dollar’s value relative to the value of the U.S. dollar. The result was a North American growth rate of gross domestic product that was showing signs of slowing down.LAURRENTIAN’S PROJECT REVIEW PROCESSAll capital projects at Laurentian were subject to review based on the company’s Capital Allocation Policy. The latest policy, which had been developed in 1989 when the company began considering factors other than simply the calculated net present value for project evaluation, was strictly enforced and managers evaluated each year p artially by their division’s return on investment. The purpose of the policy was to reinforce the management philosophies by achieving certain objectives: that all projects be consistent with business strategies, support continuous improvement, consider the human resource and environmental impact, and provide a sufficient return on investment.Prior to the approval of any capital allocation, each operating division was required to develop both a Strategic and an Operating Plan. The Strategic Plan had to identify and quantify either inefficiencies or lost opportunities and establish targets for their elimination, include a three-year plan of capital requirements, link capital spending to business strategies and continuous improvement effort, and achieve the company-wide hurdle rates.The first year of the Strategic Plan became the Annual Operating Plan. This was supported by a detailed list of proposed capital projects which became the basis for capital allocation. In addition to meeting all Strategic Plan criteria, the Operating Plan had to identify major continuous improvement initiatives and budget for the associated benefits, as well as develop a training plan identifying specific training objectives for the year.These criteria were used by head office to keep the behavior of divisional managers consistent with corporate objectives. For example, the requirement to develop a training plan as part of the operational plan forced managers to be efficient with employee training and to keep continuous improvement as the ultimate objective.All proposed projects were submitted on an Authorization for Expenditure (AFE) Form for review and approval (see Exhibit 3). The AFE had to present the project’s linkage to the businessstrategies. In addition, it had to include specific details of economics and engineering, involvement and empowerment, human resource, and the environment. This requirement ensured that projects had been carefully thought through by forcing managers to list the items purchased, the employees involved in the project, the employees adversely affected by the project, and the effect of the project on the environment.Approval of a capital expenditure proposal was contingent on three requirements which are illustrated in Exhibit 4. The first of these re quirements was the operating division’s demonstrated commitment to continuous improvement (C.I.), the criteria of which are described in Exhibit 5. The second requirement was that all projects of more than $300,000 be included in the Strategic Plan. The final requirement was that for projects greater than $1 million, the operating division had to achieve its profit target. However, if a project failed to meet any of these requirements, there was a mechanism through which emergency funds might be allocated subject to the corporate executive committee’s review and approval. If the project was less than $1 million and it met all three requirements, only divisional review and approval was necessary. Otherwise, approval was needed from the executive committee.The proposed Winnipeg plant project was considered a class 2 project as the expenditures were meant to increase capacity for existing products or to establish a facility for new products. Capital projects could fall into one of three other classes: cost reduction (Class 1); equipment or facility replacement (Class 3); or other necessary expenditures for R&D, product improvements, quality control and concurrence with legal, government, health, safety or insurance requirements including pollution control (Class 4). A project spending audit was required for all expenditures; however, a savings audit was also needed if the project was considered either 1 or 2. Each class of project had a different hurdle rate reflecting different levels of risk. Class 1 projects were considered the most risky and had a hurdle rate of 20%. Class 2 and Class 3 projects had hurdle rates of 18% and 15%, respectively.Knowles was responsible for developing the Winnipeg division’s Capital Plan and completing all AFE forms.WINNIPEG PLANT’S EXPANSION OPTIONSLaurentian had manufactured frozen pizzas at the Toronto plant until 1992. However, after the company became the sole supplier of private-label frozen pizzas for a large grocery chain and was forced to secure additional capacity, it acquired the Winnipeg frozen pizza plant from a competitor.A program of regular maintenance and equipment replacement made the new plant the low cost producer in the industry, with an operating margin that averaged 15%.The plan, with its proven commitment to continuous improvement, had successfully met its profit objective for the past three years. After the shortage of capacity had been identified as the plant’s largest source of lost opportunity, management was eager to rectify this problem as targeted for in the Strategic Plan. Because the facility had also included the proposed plant expansion in its Strategic Plan, it met all three requirements for consideration of approval for a capital project. Annual sales had matched plant capacity of 10.9 million frozen pizzas when Lauentian concluded that opportunities similar to those in Canada existed in the U.S. An opportunity surfaced whereby Laurentian could have an exclusive arrangement to supply a large U.S.-based grocery chain withits private-label-brand frozen pizzas beginning in April, 1996. As a result of this arrangement, frozen pizza sales would increase rapidly, adding 2.2 million units in fiscal 1996, another 1.8 million units in fiscal 1997, and then 1.3 million additional units to reach a total of 5.3 million additional units by fiscal 1998. However, the terms of the agreement would only provide Laurentian with guaranteed sales of half this amount. Knowles expected that there was a 50% chance that the grocery chain would order only the guaranteed amount. Laurentian sold frozen pizzas to its customers for $1.7 in 1995 and prices were expected to increase just enough to keep pace with inflation. Production costs were expected to increase at a similar rate.Laurentian had considered, but rejected, three other alternatives to increase its frozen pizza capacity. First, the acquisition of a competitor’s facility in Canada had been rejected because the equipment would not satisfy the immediate capacity needs nor achieve the cost reduction possible with expansion of the Winnipeg plant. Second, the acquisition of a competitor in the U.S. had been rejected because the available plant would require a capital infusion double that required in Winnipeg. As well, there were risks that the product quality would be inferior. Last, the expansion of the Toronto cake plant had been rejected as it would require a capital outlay similar to that in the second alternative. The only remaining alternative was the expansion of the Winnipeg plant. By keeping the frozen pizza in Winnipeg, Laurentian could better exploit economies of scale and assure consistently high product quality.The ProposalThe expansion proposal, which would require six months to complete, would recommend four main expenditures: expanding the existing building in Winnipeg by 60% would cost $1.3 million; adding a spiral freezer, $1.6 million; installing a new high speed pizza processing line, $1.3 million; and acquiring additional warehouse space, $600,000. Including $400,000 for contingency needs, the total cash outlay for the project would be $5.2 million. The equipment was expected to be useful for 10 years, at which point its salvage value would be zero.The land on which the Winnipeg plant was built valued at 250,000 and no additional land would be necessary for the project. While the expansion would not require Laurentian to increase the size of the plant’s administrative staff, Knowles wondered what portion, if any, of the $223,000 in fixed salaries should be included when evaluating the project. Likewise, she estimated that it cost Laurentian approximately $40,000 in sales staff time and expanses to secure the U.S. contract that had created the need for extra capacity. Last, net working capital needs would increase with additional sales. Working capital was the sum of inventory and accounts receivable less accounts payable, all of which were a function of sales. Knowles estimated, however, that the new high-speed line would allow the company to cut two days from average inventory age.Added to the benefit derived from increased sales, the project would reduce production costs in two ways. First, the new high-speed line would reduce plant-wide unit cost by $0.009, though only 70% of this increased efficiency would be realized in the first year. There was an equal chance, however, that only 50% of these savings could actually be achieved. Second, 〝other〞 savings totaling $138,000 per year would also result from the new line and would increase each year at the rate of inflation.Each year, a capital cost allowance (CCA), akin to depreciation, would be deducted from operating income as a result of the capital expenditure. This deduction, in turn, would reduce the amount ofcorporate tax paid by Laurentian. In the event that the company did not have positive earnings in any year, the CCA deduction could be transferred to a subsequent year. However, corporate earnings were projected to be positive for the foreseeable future. Knowles compiled the eligible CCA deduction for 10 years (see Exhibit 6). For the purpose of her analysis, she assumed that all cash flows would occur at the appropriate year-end.Three areas of environmental concern had to be addressed in the proposal to ensure both conformity with Laurentian policy and compliance with regulatory bodies and local by-laws. First, design and installation of sanitary drain systems, including re-routing of existing drains, would improve sanitation practices of effluent/wastewater discharge. Second, the provision of water-flow recording meters would quantify water volumes consumed in manufacturing and help to reduce its usage. Last, the refrigeration plant would use ammonia as the coolant as opposed to chloro-fluro-carbons. These initiatives were considered sufficient to satisfy the criteria of the Capital Allocation Policy.THE DECISIONKnowles believed that the project was consistent with the company’s business strategy since it would ensure that the Winnipeg plant continued to be the low cost producer of frozen pizzas in Canada. However, she knew that her analysis mu st consider all factors, including the project’s net present value. The plant’s capital allocation review committee would be following the procedures set out in the company’s Capital Allocation Policy as the basis for reviewing her recommendation. Knowles considered the implications if the project did not provide sufficient benefit to cover the Class 2 hurdle rate of 18%. Entering the U.S. grocery chains market was a tremendous opportunity and she considered what other business could result from Laurentian’s increased presence. She also wondered if the hurdle rate for a project that was meant to increase capacity for an existing product should be similar to the company’s cost of capital, since the risk of the project should be similar to the overall risk of the firm. She knew that Laurentian’s board of directors established a target capital structure that included 40% debt. She also reviewed the current Canadian market bond yields, which are listed in Exhibit 7. The spread between Government of Canada bonds and those of corporations with bond ratings of BBB, such as Laurentian, had recently been about 200 basis points (2%) for most long-term maturities. Finally, she discovered that Laurentian’s stock beta was 0.85, and that, historically, the Toronto stock market returns outperformed long-term government bonds by about 6% annually.EXHIBIT 1INCOME STATEMENTFor The Year Ending March 31($ millions)1993 1994 1995Revenues $91.2 95.8 101.5Cost of goods sold 27.4 28.7 30.5Gross income 63.8 67.1 71.0Operating expenses 52.0 55.0 58.4Operating income 11.8 12.1 12.6Interest 0.9 1.0 1.6Income before tax 10.9 11.1 11.0Income tax 4.2 4.3 4.2Net income 6.7 6.8 6.8EXHIBIT 2BALANCE SHEETFor The Year Ending March 31($ millions)1993 1994 1995Assets:Cash $6.2 9.4 13.1Accounts Receivable 11.3 11.8 12.5Inventory 6.2 6.6 7.0Prepaid expenses 0.3 0.6 2.2Other current 0.9 0.9Total current 24.0 29.3 35.7Fixed assets: 35.3 36.1 36.4 TOTAL 59.3 65.4 72.1 Liabilities and Shareholder’s Equity:Accounts payable 7.5 7.9 8.3Other payable 0.7 1.3 2.2Total current 8.2 9.2 10.5 Long-term debt 16.8 20.4 24.3 Shareholder’s equity 34.3 35.8 37.3 TOTAL 59.3 65.4 72.1AUTHORIZATION FOR EXPENDITURE FORMCAPITAL EXPENDITURE APPROVAL PROCESSBUSINESS REVIEW CRITERIAUsed to Assess Divisional Commitment to Continuous ImprovementSafety● Lost time accidents per 200,000 employee hours workedProduct Quality● Number of customer complaintsFinancial● Return of investmentLost Sales● Market share % - where data availableManufacturing Effectiveness● People cost (total compensation $ including fringe) as a percentage of new sales● Plant scrap (kg) as a percentage of total production (kg)Managerial Effectiveness/Employee Empowerment● Employee survey● Training provided vs. Training planned● Number of employee grievancesSanitation● Sanitation audit ratingsOther Continuous Improvement Measurements● Number of continuous improvement projects directed against identified piles of waste/lostopportunity completed and in-progressEXHIBIT 6ELIGIBLE CCA DEDUCTIONYear Deduction1996$434,0001997$768,0001998$593,0001999$461,0002000$361,0002001$286,0002002$229,0002003$185,0002004$152,0002005$1731,000EXHIBIT 7MARKET INTEREST RATESON MAY 18,19961-Year Government of Canada Bond 7.37% 5-Year Government of Canada Bond 7.66% 10-Year Government of Canada Bond 8.06% 20-Year Government of Canada Bond 8.30% 30-Year Government of Canada Bond 8.35%。

Case 1One Chinese company exported a contract of Grade B Peanuts to a foreign country importer. When the seller was working on the delivery of the goods, he found that the Grade B Peanuts were out of stock. Without prior consent of the buyer, the seller delivered the Grade A Peanuts instead of Grade B Peanuts and stated on the invoice “Grade A Peanuts, price is the same”, while the buyer refused the consignment.Question:In this situation, does the buyer hold the repudiation rights? Why?Answer：The buyer has the right to refuse to pay. This is because both sides confirmed the Grade B Peanuts when signing the contract, which holds a legal effect. If the seller gets the buyer’s consent, he can change the peanuts grade. So the buyer has the power to refuse to pay.Case 2One Chinese company exported a contract of agricultural products to a German company. The contract stipulates that moisture not exceeds 15%, impurity not more than 3%. Before the deal closing, the seller sent the buyer the samples and after the contracting the seller immediately faxed the buyer that the consignment was similar to the sample. After the shipment arrived at Germany the buyer had the goods inspected. Later, the buyer showed the inspection certificate, saying that the quality of the goods was inferior to the samples’, and then he put forward a claim for compensation of ￡6 000, finally the Chinese company paid the compensation.Question:Please analyze the case.Answer：The transaction belongs to the sample trading. In international trade, in order to avoid the situation that the seller’s delivery quality is inconsistent with the requirement of the buyer, which leads to the buyer’s claim, the seller may ask the buyer for a sample in advance and the seller shall provide a tailored sample according to the sample from the buyer for confirmation; this is called “confirming sample”. When the sample is confirmed by the buyer, all the quality of the goods must be the same as the sample’s. In the contract, it’s beneficial for the seller to issue the quarantine inspection and quarantine certificates.Case 3A China’s export company made a transaction of apples with a foreign company. It’s stipulated “second-class apple”in the quality terms on the contract of sales and letter of credit. However, they found the second-class apple had been all sold out when they began to arrange the shipment. As a result, the company switched to the delivery of “first-class apples”, and the invoice stated that: “the price of the first-class apples is the same as that of the second-class”. Finally, the importer refused to accept and to pay due to the inconsistency with the quality contract terms. Question:What do you think of this case?Answer：Under normal circumstances, the practice of substituting the superior goods for the inferior ones will be quite acceptable. However, if the market price of the goods is nose-diving or some otherabnormal things happen, the importer sometimes will avail of the opportunity to refuse the goods or claim with the excuse of quality inconsistency with the contract. Therefore, the quality provisions of the contract formation and performance are a loaded matter of great significance.Case 4An export company in China entered into a transaction with a Russian company, stating: soybean net weight of 100 kilograms per bag, 1 000 bags , a total of 100 metric tons. However, after the goods arrived in Russia, the customs discovered the soybean net weight of 94 kilograms per bag, 1 000 bags, a total of 94 tons. At that time, the market price was falling. So by the reason of the discrepancies between the document and the cargo, the Russian company asked for 5% price reduction, otherwise he would reject the goods.Question:Are Russian side’s requests reasonable? What measures should the Chinese exporter take for remedy?Answer：Russian side’s request is reasonable. (1) When there is no more or less clause, delivery should be strictly in accordance with the contract. (2) Under the letter of credit, a 5% expansion for quantity of goods is allowed while the amount of value can’t exceed the amount stipulated in the L/C. However, the proportion of our stretching is more than 5%. Therefore, the Chinese exporter has breached the contract.As for the buyer’s requests for price reductions, the seller may consult with clients to conclude the transaction with international market prices so as to reduce losses.Case 5A foreign trade company exported 1 000 sets of typewriters. The L/C stipulated that partial shipment was prohibited. But nonetheless, when the consignments were gathering at the port for shipment, the seller found that 45 sets of goods got problem in packing and quality. Since it was an emergency and in order to assure of the quality, the exporter believed that according to the Uniform Customs and Practice for Documentary credits, even if it doesn’t allow the partial shipment, there is a more-or-less clause by 5%. Eventually, the seller loaded 955 sets virtually whereas the goods were rejected by the negotiating bank.Question:Please explain the reasons.Answer：According to UCP600, unless the quantity of credit is specified in L/C, even if the partial shipments are not allowed, the quantity of goods allowed 5% more or less in quantity in condition that the total amount paid does not exceed the amount of credit conditions. However, this clause can not apply to situation when the quantity is provided by counting the number of packing units. In this case, typewriter is counted by set, belonging to the exceptions of the above clause. 5% more or less in quantity is not allowed. Therefore, the bank refused to negotiate the document because of discrepancies found by reviewing the L/C and other documents.Case 6An ore exporting contract specified the terms as follows: “25 000 M / T 3% more or less atseller’s option.”When the seller prepared to take delivery, the international market prices of ore went upward.Question:(1) How much are you going to deliver as a seller? Why?(2) Standing in the position of the buyer, what should be paid attention to during negotiation of the terms of the contract?Answer：The seller may load less cargo than stipulated, because international market price of the goods raised sharply, which subject the seller to a loss if delivering the cargo more than stipulated. More delivery means more losses. According to the present conditions, the seller can deliver only 22 750 tons of cargo.As a buyer, in order to avoid the seller’s taking advantage of the changes in market prices for additional profits, it would stipulate in the contract: the price of more or less part of the cargo loaded may comply with the market prices in time of shipment or comply with the contract price.Case 7One Chinese export company exported some goods to Canada, valued at $800 000. The contract stated that it should be packed in plastic bags, marks with English and French on each item. But the Chinese company used other packaging instead in the actual delivery, and still used only English marks. The foreign merchant, in order to adapt to the requirements of the local market and sales, hired people to change the packing and shipping marks. Then he asked for claim against the Chinese company. The Chinese company recognized something wrong, so compensated the customer.Question:Try to analyse the case.Answer：At present, many countries made regulations about packaging and labeling for commodities sold in the market and the imported goods must conform to the regulations, or else they will be prohibited for import or sale in the market. Label is a sign which is attached on the goods or packaging referring to the country, manufacturer, name of goods, goods components, quality characteristics, use method, etc. In making the sales package label, we should pay attention to the relevant state regulations for the administration of the label. Some developed countries often avail of these regulations as means of import restrictions which should cause enough attention. For example, in the European Union, there has a series of merchandise; basic content is commodity itself or packaging must with correct tags that can be fully read, and understandable. From this perspective, the seller failed to strictly, according to contract, perform prescribed packing conditions which shall be deemed to be the obligation to a breach of contract. Our company has two faults, one is changing packaging materials, although the quality of goods itself is not affected; the another fault is that the mark is not stipulated according to the contract, due to the products’belonging to the French area, the filling is often in French. Anyhow, in order to successfully export, we must understand and adapt to the special requirements of different state regulations, in order to reduce unnecessary troubleCase 8British Moore Company with the condition of CIF, bought from LanTuo company 300 cases of canned fruit in Australia. The contract with a provision reads: “Packed in carton, 30 tins in each carton.”It was found that 150 cases that the seller delivered were 30 tins in each carton, the rest were 24 tins per box. The buyer refused the goods while the seller argued that 30 tins per box is not an important part of the contract, and with the quality, no matter it was 30 or 24 tins per box, it was correspond to the contract’s quality requirement, therefore, the buyer should accept. Question:Please analyse the case.Answer：The law in some countries divides the sale into two categories, sale by sample and sale by illustration. The latter includes a very wide scope, not only involves goods quality issues, also including quantity, even in the contract on shipment, packaging and goods with the statement. According to the British business law, all the “explanation”items are the elements of the contract. If they are violated, the buyer is entitled to the rejection of the goods and may lodge a claim. In this case, the British law believes that packaging belongs to “explanation”part that is vital and since the seller made a breach of contract, the buyer had reasons to refuse all the goods, and also could accept the part fulfilling that are with the provisions and rejecting the rest and claim for damages.。

失控案例分析英文作文下载温馨提示:该文档是我店铺精心编制而成，希望大家下载以后，能够帮助大家解决实际的问题。

文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!并且，本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by theeditor. I hope that after you download them,they can help yousolve practical problems. The document can be customized andmodified after downloading,please adjust and use it according toactual needs, thank you!In addition, our shop provides you with various types ofpractical materials,such as educational essays, diaryappreciation,sentence excerpts,ancient poems,classic articles,topic composition,work summary,word parsing,copyexcerpts,other materials and so on,want to know different data formats andwriting methods,please pay attention!There was this one time when a car just lost control.It was speeding down the road and then suddenly swerved all over the place. People were screaming and running for cover. It was a crazy scene.Another example is when a machine at the factory went haywire. It started making all these weird noises and then just stopped working. Everyone was in a panic, not knowing what to do.I remember once seeing a person just completely lose it in a store. They were yelling and throwing things around.It was really chaotic and everyone was shocked.One time at a party, things got out of hand. Peoplewere drinking too much and then fights started breaking out. It was a mess.。